26 USC 1034: Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
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26 USC 1034: Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839 Text contains those laws in effect on May 10, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART III-COMMON NONTAXABLE EXCHANGES
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[§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306 ; Sept. 2, 1958, Pub. L. 85–866, title I, §46(b), 72 Stat. 1642 ; Feb. 26, 1964, Pub. L. 88–272, title II, §206(b)(4), 78 Stat. 40 ; Jan. 2, 1975, Pub. L. 93–597, §6(a), 88 Stat. 1953 ; Mar. 29, 1975, Pub. L. 94–12, title II, §207, 89 Stat. 32 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785 , 1834; May 23, 1977, Pub. L. 95–30, title I, §102(b)(13), 91 Stat. 138 ; Nov. 6, 1978, Pub. L. 95–600, title IV, §§404(c)(5), 405(a)–(c)(1), 92 Stat. 2870 , 2871; Nov. 8, 1978, Pub. L. 95–615, title II, §206, 92 Stat. 3107 ; Aug. 13, 1981, Pub. L. 97–34, title I, §§112(b)(4), 122(a), (b), 95 Stat. 195 , 197; July 18, 1984, Pub. L. 98–369, div. A, title X, §1053(a), 98 Stat. 1045 ; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §1878(g), 100 Stat. 2904 ; Nov. 10, 1988, Pub. L. 100–647, title VI, §6002(a), 102 Stat. 3684 , related to rollover of gain on sale of principal residence.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 121 of this title.